A company that uses job order costing purchases $64,000 in raw materials for cash. It then uses $12,000 of raw materials as indirect materials and uses $42,400 of raw materials as direct materials. Prepare journal entries to record the (a) purchase of raw materials, (b) use of indirect materials, and (c) use of direct materials.

Record the raw materials purchase for $64,000, paid in cash.

Record the cost of raw materials used indirectly in production.

Record the cost of raw materials used directly in production.